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~isPartOf:"World tax journal : WTJ"
~language:"eng"
~subject:"Besteuerungsverfahren"
~subject:"Double taxation"
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Besteuerungsverfahren
Double taxation
Taxation procedure
26
International tax law
12
Internationales Steuerrecht
12
Steuervermeidung
8
Tax avoidance
8
Welt
7
World
7
Gewinnverlagerung
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Spengel, Christoph
3
Oguttu, Annet Wanyana
2
Andrade RodrÃguez, Betty
1
Antón, Ricardo Garcia
1
Avery Jones, John F.
1
Avi-Yonah, Reuven S.
1
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1
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1
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1
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Jaag, Christian
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1
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Li, Xiaorong
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1
Piantavigna, Paolo
1
Richter, Wolfram F.
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World tax journal : WTJ
OECD/G20 Base Erosion and Profit Shifting Project
185
OECD/G20 base erosion and profit shifting project
125
National tax journal
64
NBER working paper series
62
Working paper / National Bureau of Economic Research, Inc.
53
NBER Working Paper
48
CESifo working papers
46
International tax and public finance
43
Journal of public economics
33
Working paper
33
Public finance review : PFR
28
CESifo Working Paper Series
19
IMF working papers
19
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
18
European accounting review
15
Advances in taxation
13
FinanzArchiv : public finance analysis
13
Series on international taxation
13
Discussion paper / Centre for Economic Policy Research
12
IMF working paper
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Policy research working paper : WPS
12
Public finance
12
Working paper series
11
Discussion paper series / IZA
10
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
10
Journal of public economic theory
10
Regional science & urban economics
10
Working papers
10
ZEW discussion papers
10
Journal of state taxation
9
Taxing the hard-to-tax : lessons from theory and practice
9
Discussion papers / CEPR
8
WU international taxation research paper series : research papers
8
Working paper / International Studies Program, Georgia State University
8
World Bank E-Library Archive
8
A vision of taxes within and outside European borders : Festschrift in honor of Prof. Dr. Frans Vanistendael
7
CESifo Working Paper
7
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
7
Economics letters
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ECONIS (ZBW)
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1
Moving forward with tax sustainability reporting in the EU : a quantitative descriptive analysis
Kopetzki, Leonie C.
;
Spengel, Christoph
;
Weck, Stefan
- In:
World tax journal : WTJ
15
(
2023
)
2
,
pp. 291-320
Persistent link: https://www.econbiz.de/10014425577
Saved in:
2
Conceptual legal challenges in tax automation via blockchain technology
Dimitropoulou, Christina
;
Lazarov, Ivan
;
Lawson, Yasmin
- In:
World tax journal : WTJ
15
(
2023
)
3
,
pp. 463-508
Persistent link: https://www.econbiz.de/10014425586
Saved in:
3
The historical origins and current prospects of the multilateral tax convention
Avi-Yonah, Reuven S.
;
Lempert, Eran
- In:
World tax journal : WTJ
15
(
2023
)
3
,
pp. 379-411
Persistent link: https://www.econbiz.de/10014425590
Saved in:
4
Preventing tax base erosion and profit shifting occasioned by offshore indirect transfer of assets : perspectives from Africa
Oguttu, Annet Wanyana
- In:
World tax journal : WTJ
14
(
2022
)
4
,
pp. 689-723
Persistent link: https://www.econbiz.de/10013461976
Saved in:
5
Aligning profit taxation with value creation
Richter, Wolfram F.
- In:
World tax journal : WTJ
13
(
2021
)
1
,
pp. 3-23
Persistent link: https://www.econbiz.de/10013166475
Saved in:
6
A potential legal rationale for taxing rights of market jurisdictions
Li, Xiaorong
- In:
World tax journal : WTJ
13
(
2021
)
1
,
pp. 25-61
Persistent link: https://www.econbiz.de/10013166476
Saved in:
7
Artificial intelligence and tax administration : strategy, applications and implications, with special reference to the tax inspection procedure
Serrano Antón, Fernando
- In:
World tax journal : WTJ
13
(
2021
)
4
,
pp. 575-608
Persistent link: https://www.econbiz.de/10013166779
Saved in:
8
Should inheritance be taxed as income?
Stevanato, Dario
- In:
World tax journal : WTJ
13
(
2021
)
4
,
pp. 647-685
Persistent link: https://www.econbiz.de/10013166785
Saved in:
9
Critical analysis of the principal purpose test and the limitation on benefits rule : a world divided but it takes two to tango
Mithe, Ameya
- In:
World tax journal : WTJ
12
(
2020
)
1
,
pp. 129-165
Persistent link: https://www.econbiz.de/10012617886
Saved in:
10
Curtailing BEPS through enforcing corporate transparency : the challenges of implementing country-by-country reporting in developing countries and the case for making public countr...
Oguttu, Annet Wanyana
- In:
World tax journal : WTJ
12
(
2020
)
1
,
pp. 167-213
Persistent link: https://www.econbiz.de/10012617887
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